Departmental Circular 2 2018
The amendments result from the transition of responsibility for
oversight of local government audits to the Office of the Auditor
General. In September 2017, the Department provided advice in Circular 16-2017
regarding proposed changes to the conduct of local government audits and
Following consultation with local government in line with the
State Local Government Partnership Agreement, the proposed amendments to
the Local Government (Financial Management) Regulations 1996 and Local
Government (Audit Regulations) 1996 were revised and gazetted on
Tuesday, 26 June 2018.
The key changes affecting local government are as follows:
Guide to Local Government Auditing Reforms – June 2018 replaces the
earlier guide released in September 2017 and is available on the
department's website at www.dlgsc.wa.gov.au. Duncan Ord OAMDIRECTOR GENERAL 28 June 2018
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